Bovine Parchment-Dressed Upper Leather from Japan
Whole bovine hide parchment-dressed after tanning for soft upper leather in fashion shoes. HTS 4107.19.60 includes parchment-dressed as further prepared whole hides for uppers. Mimics vellum texture for specialty goods.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document parchment process as 'further prepared' to distinguish from basic crust